Any person may apply to the city for a refund of taxes paid in excess of the amount legally due for that period, provided that no application for refund shall be considered unless filed within 1 year after the tax was paid, or within 1 year from the filing of the return, whichever period is the longer. The city shall examine the claim and make and file written findings thereon denying or allowing the claim in whole or in part and shall mail a notice thereof by registered mail to the person at the address stated upon the return. If the claim is allowed in whole or in part, the city shall credit the amount of the allowance against any taxes due under this subchapter from the claimant, and the balance of the allowance, if any, shall be paid by the city to the claimant.
(1998 Code, § 2.56, Subd. 8)